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THE IMPACT OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION [A CASE STUDY OF NIGERIAN BREWERIES PLC]

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THE OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION [A CASE STUDY OF BREWERIES PLC]

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Format: Ms Word
Chapters: 1-5
Pages: 65
Sections: Questionnaire, Data Analysis, Abstract, etc

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ONEINTRODUCTION9Background of the StudyThe impact of financial reporting on the corporate performance of abusiness organization is becoming more apparent to user groups of afinancial statement.Accounting is a not an exact science neither are business operationswithout some subjective and judgmental errors when it comes to reportingthem. A financial reporting therefore is a document statement whichinforms the various interest groups to a business on the operations andperformance of their business in a period under review its present state ofaffairs as well as its anticipated future, in accordance with the statutes. If afinancial report is to service its purpose it ought to be characterized by thefollowing.a. Relevanceb. Understandabilityc. Reliabilityd. Completenesse. Objectivityf. Timeliness10In the accounting process of an organization is to provide theinformation required to prepare a financial report which shall have theabove characteristics then the transaction doing the period must berecorded prompt by and accurately and interpreted in conformity with theGenerally Accepted Accounting Principles (GAAP), Statements ofAccounting Standard Board (NASB), International Accounting Standardcommittee and the companies and Allied Matters cop LFN (CAMA)Financial accounting reporting become necessary with the obviousneed for accountability of stewardship from the managers to whominvestors entrusted their financial resources. The Railway age in the UK.Occurred between 1830 to 1870 and for the first time the world same theemergence of multimillion corporations with large numbers ofshareholders. It was a period of disorder but it brought the basis for thepresent day system of corporate financial report. Financial reporting is aduty of stewardship assigned to the directors of a company by section334 of the company and Allied Matters Act Cap L20 LFN, equally themandatory responsibility of companies to keep accounting recordsderives its strength from section 331 and 382 of the same act. Thesesections explicitly defined the necessary content and manner in whichfinancial records should be kept.

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